Legal Opinion
Shirley v. Comm'r
United States Tax Court
Decided August 24, 2004No. 5003-02Unpublished
1Opinion of the Court
ROBERT D. AND ANA M. SHIRLEY, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Shirley v. Comm'r
No. 5003-02
United States Tax Court
T.C. Memo 2004-188; 2004 Tax Ct. Memo LEXIS 195; 88 T.C.M. (CCH) 140;
August 24, 2004., Filed
Decision was entered for petitioners.
Jan R. Pierce, for petitioners.
Kelley A. Blaine, for respondent.
Holmes, Mark V.
Holmes
MEMORANDUM OPINION
HOLMES, Judge: This case is about whether the cost of a motor home, 1 bought to be added to a rental fleet, is deductible. The contested deduction is not allowable if a motor home is " used predominantly to furnish lodging,"…
2Cases cited6 opinions
- Moore v. CommissionerUnited States Tax Court · 1972
- Union Pacific Corp. v. CommissionerUnited States Tax Court · 1988
- LaPoint v. CommissionerUnited States Tax Court · 1990
- Norwest Corp. v. CommissionerUnited States Tax Court · 1997
- L.L. Bean, Inc. v. CommissionerCourt of Appeals for the First Circuit · 1998
1 more not listed; retrieve them via the Exa API.